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In forceFinancial statementsLast checked 13 November 2026

Published financial statements

A regulatory return listed by the Bank of Ghana (BoG), Ghana.

Published, IAS 34-compliant financial statements (a Statement of Financial Position, a Statement of Comprehensive Income, a Statement of Cash Flows, a Statement of Changes in Equity and Notes, including a Value Added Statement) plus quantitative disclosures (Capital Adequacy Ratio, non-performing loan ratio, liquid ratio) and qualitative disclosures (dominant risks and how they are managed), to improve transparency in financial reporting. Source

Official title: Quarterly, half-yearly and annual publication of financial statements

The facts

Who files
All banks; savings and loans companies and finance houses; and other Specialised Deposit-Taking Institutions and non-deposit-taking financial institutions regulated by the Bank of Ghana. Source
How often
Banks make quarterly publications of condensed unaudited financial statements (31 March, 30 June, 30 September), plus an annual audited publication. Savings and Loans companies and Finance Houses make half-yearly and annual publications. Other SDIs and non-deposit-taking financial institutions make annual publications only. Source
Deadline
The first, second and third quarter publications must be made one month after each quarter. The fourth quarter publication (which may be replaced by the annual audited financial statements) must be made three months after the statutory financial year end. Source
Format
PDF, Other. Printed in two or more national daily newspapers in Ghana and posted on a website, following the illustrative layouts in Part B (annual) and Part C (quarterly) of the Guide. Source
How it is filed
Filing route recorded for the BoG: PSA Returns. See how firms file with the BoG.
Status
In force
Legal basis
Group
Financial statements

Templates (2)

The tables and forms inside the return. Plain name first, the BoG's code in brackets.

  • Illustrative financial statements for annual publication (Part B)
  • Illustrative financial statements for quarterly publication (Part C)

Part D gives format notes for credit risk disclosures under IFRS 9, used alongside Parts B and C rather than as a separate statement. Source

Validation rules

No published validation rules were found for this return. No validation rules for published financial statements were found on the Bank's public pages; the Guide is a clarification and illustrative-format guide, not a set of checks. Source

Public data

Each firm publishes its own, on its website; the regulator does not collect it into one dataset. Each RFI publishes its own financial statements in at least two national newspapers and on a website. The Guide states in one place that this is 'the website of the Bank' and in another place 'the website of the institutions' (see gaps); no Bank of Ghana page hosting individual RFIs' published financial statements was found, so this library records the data as published by the firm. Source

Official documents (2)

The BoG's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's own text, and the way Line4 has collected and arranged these records, are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The facts themselves belong to no one. The regulators' document titles, template names, quoted terms and documents belong to them and are not covered by this licence: see BoG's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text. Not affiliated with or endorsed by any regulator.

Line4 wrote this page in its own words from the BoG's public website and links to the BoG's own pages as the source; the BoG has not reviewed or endorsed it, so always check the BoG's own published text before relying on it.

Last checked 13 November 2026.